Publication Information

{'id': 'https://openalex.org/W1598716090', 'doi': 'https://doi.org/10.5755/j01.ee.47.2.11334', 'title': 'Trends of Accounting Changes in the Context of Lithuanian Economic Development', 'display_name': 'Trends of Accounting Changes in the Context of Lithuanian Economic Development', 'publication_year': 2006, 'publication_date': '2006-03-17', 'ids': {'openalex': 'https://openalex.org/W1598716090', 'doi': 'https://doi.org/10.5755/j01.ee.47.2.11334', 'mag': '1598716090'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://inzeko.ktu.lt/index.php/EE/article/download/11334/6079', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764594251', 'display_name': 'Engineering Economics', 'issn_l': '1392-2785', 'issn': ['1392-2785', '2029-5839'], 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4310317509', 'host_organization_name': 'Kaunas University of Technology', 'host_organization_lineage': ['https://openalex.org/P4310317509'], 'host_organization_lineage_names': ['Kaunas University of Technology'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': [], 'open_access': {'is_oa': False, 'oa_status': 'closed', 'oa_url': None, 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5025662146', 'display_name': 'Edita Gimžauskienė', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I172574986', 'display_name': 'Kaunas University of Technology', 'ror': 'https://ror.org/01me6gb93', 'country_code': 'LT', 'type': 'education', 'lineage': ['https://openalex.org/I172574986']}], 'countries': ['LT'], 'is_corresponding': False, 'raw_author_name': 'Edita Gimžauskienė', 'raw_affiliation_strings': ['Kaunas Univ. of Technol.'], 'affiliations': [{'raw_affiliation_string': 'Kaunas Univ. of Technol.', 'institution_ids': ['https://openalex.org/I172574986']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5021980240', 'display_name': 'Loreta Valančienė', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I172574986', 'display_name': 'Kaunas University of Technology', 'ror': 'https://ror.org/01me6gb93', 'country_code': 'LT', 'type': 'education', 'lineage': ['https://openalex.org/I172574986']}], 'countries': ['LT'], 'is_corresponding': False, 'raw_author_name': 'Loreta Valančienė', 'raw_affiliation_strings': ['Kaunas Univ. of Technol.'], 'affiliations': [{'raw_affiliation_string': 'Kaunas Univ. of Technol.', 'institution_ids': ['https://openalex.org/I172574986']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': False, 'cited_by_count': 1, 'citation_normalized_percentile': {'value': 0.546456, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 61, 'max': 68}, 'biblio': {'volume': '47', 'issue': '2', 'first_page': '38', 'last_page': '44'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10797', 'display_name': 'Accounting and Organizational Management', 'score': 0.8554, 'subfield': {'id': 'https://openalex.org/subfields/1404', 'display_name': 'Management Information Systems'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T10797', 'display_name': 'Accounting and Organizational Management', 'score': 0.8554, 'subfield': {'id': 'https://openalex.org/subfields/1404', 'display_name': 'Management Information Systems'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T14424', 'display_name': 'Economic Analysis and Policy', 'score': 0.8494, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T13237', 'display_name': 'Socio-economic Development and Sustainability', 'score': 0.8335, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/lithuanian', 'display_name': 'Lithuanian', 'score': 0.78096575}], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.7900549}, {'id': 'https://openalex.org/C502338164', 'wikidata': 'https://www.wikidata.org/wiki/Q9083', 'display_name': 'Lithuanian', 'level': 2, 'score': 0.78096575}, {'id': 'https://openalex.org/C32235935', 'wikidata': 'https://www.wikidata.org/wiki/Q350151', 'display_name': 'National accounts', 'level': 2, 'score': 0.6556097}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.59319115}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.5841083}, {'id': 'https://openalex.org/C126415523', 'wikidata': 'https://www.wikidata.org/wiki/Q7233247', 'display_name': 'Positive accounting', 'level': 4, 'score': 0.53277457}, {'id': 'https://openalex.org/C195487862', 'wikidata': 'https://www.wikidata.org/wiki/Q850210', 'display_name': 'Revenue', 'level': 2, 'score': 0.5280952}, {'id': 'https://openalex.org/C74275925', 'wikidata': 'https://www.wikidata.org/wiki/Q2990807', 'display_name': 'Management accounting', 'level': 2, 'score': 0.5224485}, {'id': 'https://openalex.org/C2777351106', 'wikidata': 'https://www.wikidata.org/wiki/Q49371', 'display_name': 'Legislation', 'level': 2, 'score': 0.49687794}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.4904811}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.47863546}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.47012767}, {'id': 'https://openalex.org/C2910001868', 'wikidata': 'https://www.wikidata.org/wiki/Q458', 'display_name': 'European union', 'level': 2, 'score': 0.42670533}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.37247425}, {'id': 'https://openalex.org/C105639569', 'wikidata': 'https://www.wikidata.org/wiki/Q582577', 'display_name': 'Economic policy', 'level': 1, 'score': 0.2064889}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.15517983}, {'id': 'https://openalex.org/C41895202', 'wikidata': 'https://www.wikidata.org/wiki/Q8162', 'display_name': 'Linguistics', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C138885662', 'wikidata': 'https://www.wikidata.org/wiki/Q5891', 'display_name': 'Philosophy', 'level': 0, 'score': 0.0}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://inzeko.ktu.lt/index.php/EE/article/download/11334/6079', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764594251', 'display_name': 'Engineering Economics', 'issn_l': '1392-2785', 'issn': ['1392-2785', '2029-5839'], 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4310317509', 'host_organization_name': 'Kaunas University of Technology', 'host_organization_lineage': ['https://openalex.org/P4310317509'], 'host_organization_lineage_names': ['Kaunas University of Technology'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'display_name': 'Partnerships for the goals', 'id': 'https://metadata.un.org/sdg/17', 'score': 0.46}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 19, 'referenced_works': ['https://openalex.org/W1967307944', 'https://openalex.org/W1977285259', 'https://openalex.org/W2000791920', 'https://openalex.org/W2001424597', 'https://openalex.org/W2007560786', 'https://openalex.org/W2011128038', 'https://openalex.org/W2013909353', 'https://openalex.org/W2017380315', 'https://openalex.org/W2021098643', 'https://openalex.org/W2023793378', 'https://openalex.org/W2049753379', 'https://openalex.org/W2059794012', 'https://openalex.org/W2064494951', 'https://openalex.org/W2070841739', 'https://openalex.org/W2074733518', 'https://openalex.org/W2086063123', 'https://openalex.org/W2108380104', 'https://openalex.org/W2119007505', 'https://openalex.org/W2152991755'], 'related_works': ['https://openalex.org/W69536494', 'https://openalex.org/W35905263', 'https://openalex.org/W3179821717', 'https://openalex.org/W3122903520', 'https://openalex.org/W3121880698', 'https://openalex.org/W3121355896', 'https://openalex.org/W3048582580', 'https://openalex.org/W2954795748', 'https://openalex.org/W2904815461', 'https://openalex.org/W2752312786', 'https://openalex.org/W2620677320', 'https://openalex.org/W2560537682', 'https://openalex.org/W2501433000', 'https://openalex.org/W2497824855', 'https://openalex.org/W2384108510', 'https://openalex.org/W2350564397', 'https://openalex.org/W2186443550', 'https://openalex.org/W2163817518', 'https://openalex.org/W2113794079', 'https://openalex.org/W1994907667'], 'abstract_inverted_index': {'Changes': [0], 'in': [1, 24, 44, 80, 110, 144, 175, 224, 256, 306, 323, 356, 359, 373], 'accounting': [2, 22, 46, 85, 97, 112, 128, 158, 170, 179, 196, 208, 212, 223, 230, 250, 307, 357], 'system': [3], 'have': [4], 'direct': [5, 285, 311], 'impact': [6, 118], 'to': [7, 38, 40, 69, 73, 121, 231, 273, 282, 287, 315, 320, 388], 'economic': [8, 58, 125, 288, 297, 368], 'stability': [9], 'and': [10, 26, 84, 116, 133, 210, 213, 237, 267, 309, 383], 'development': [11], 'of': [12, 21, 34, 51, 56, 64, 76, 93, 100, 119, 124, 135, 153, 156, 169, 178, 195, 199, 201, 235, 243, 247, 276, 291, 294, 301, 326, 378, 380], 'the': [13, 49, 61, 65, 74, 81, 90, 103, 122, 162, 166, 176, 188, 218, 257, 274, 277, 284, 292, 302, 321, 324, 329, 337, 344, 354], 'states.': [14, 317], 'It': [15], 'could': [16, 239, 350], 'be': [17, 240, 351], 'noticed': [18], 'analyzing': [19, 89], 'experience': [20], 'harmonization': [23], 'stabile': [25], 'transitional': [27, 94, 381], 'economy': [28, 83, 95, 382], 'countries,': [29, 376], 'as': [30, 86, 138, 148, 370], 'well.': [31, 139], 'The': [32, 140, 299], 'aim': [33], 'this': [35, 238], 'paper': [36], 'is': [37, 147, 160, 280, 385], 'disclose': [39, 117], 'what': [41], 'extent': [42], 'changes': [43, 79, 98, 109, 305, 355], 'Lithuanian': [45, 57, 82, 111, 157, 225, 244, 335], 'policy': [47, 129, 308, 358], 'within': [48], 'framework': [50], 'European': [52], 'Union': [53], 'determined': [54], 'results': [55, 123, 275, 322], 'development.': [59, 126, 270, 298], 'In': [60, 102, 334], 'first': [62], 'part': [63, 105], 'article': [66], 'we': [67, 106], 'tried': [68], 'shed': [70], 'more': [71, 341], 'light': [72], 'preconditions': [75], 'those': [77], 'tremendous': [78], 'well': [87], 'by': [88], 'main': [91, 141, 167, 219], 'features': [92, 379], 'from': [96], 'point': [99], 'view.': [101], 'second': [104], 'briefly': [107], 'discussed': [108, 137], 'systems': [113], 'since': [114], '1990': [115], 'it': [120, 136, 279, 349, 371, 384], 'Further': [127], 'perspectives,': [130], 'national': [131], 'peculiarities': [132], 'problems': [134], 'conclusion': [142], 'based': [143], 'performed': [145], 'study': [146], 'follows:': [149], '•': [150, 206, 271], 'Natural': [151], 'feature': [152], 'initial': [154], 'stage': [155], 'reform': [159, 180], 'that': [161, 353], 'State': [163], 'government': [164], 'becomes': [165], 'initiator': [168], 'legislation.': [171], 'An': [172], 'important': [173], 'role': [174], 'drafting': [177], 'legislation': [181], 'played': [182], 'considerations': [183], 'about': [184], 'tax': [185], 'revenue.': [186], 'On': [187], 'other': [189, 374], 'hand': [190], 'authorities': [191], 'remained': [192], 'primary': [193], 'users': [194], 'information,': [197], 'because': [198, 290, 377], 'lack': [200], 'interest': [202], 'form': [203], 'private': [204], 'sector.': [205], 'Business': [207], 'standards': [209, 216, 228], 'international': [211], 'financial': [214], 'reporting': [215], 'become': [217], 'methodological': [220], 'basis': [221], 'for': [222, 253, 264, 390], 'companies.': [226], 'Those': [227], 'raised': [229], 'a': [232], 'higher': [233], 'level': [234], 'quality': [236], 'an': [241], 'advance': [242], 'accounting.': [245], 'Application': [246], 'IAS': [248], '(international': [249], 'standards),': [251], 'required': [252], 'companies': [254], 'listed': [255], 'stock': [258], 'exchange': [259], 'market,': [260], 'opens': [261], 'new': [262], 'possibilities': [263], 'foreign': [265, 310, 345], 'investors': [266, 339], 'capital': [268, 327], 'market': [269, 328], 'According': [272], 'research': [278], 'difficult': [281], 'evaluate': [283], 'effect': [286], 'results,': [289], 'complexity': [293], 'factors': [295], 'influencing': [296], 'tendencies': [300, 330], 'relations': [303], 'between': [304], 'investment': [312], 'are': [313], 'similar': [314], 'EU': [316, 375], 'However': [318], 'according': [319], 'case': [325, 336], 'were': [331, 340], 'opposite.': [333], 'domestic': [338], 'active': [342], 'than': [343], 'ones.': [346], 'Summarizing': [348], 'maintained': [352], 'Lithuania': [360], 'did': [361], 'not': [362], 'make': [363], 'such': [364], 'significant': [365], 'influence': [366], 'on': [367], 'development,': [369], 'happened': [372], 'too': [386], 'early': [387], 'look': [389], 'visible': [391], 'results.': [392]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W1598716090', 'counts_by_year': [], 'updated_date': '2024-12-13T10:29:39.677969', 'created_date': '2016-06-24'}